Vacation time;

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VOL. VIII NEW YORK, JULY, 1925 No. 7
Vacation Time
VACATION time is a time when the
editor who must needs supply material
for the edification of readers cries aloud
for copy which will serve as a whip to
jaded interest. The cry is not only loud;
it has a plaintive note and is likely to be
in vain. Even so it is no more than
might be expected.
Nature will have its way. Animals
hibernate in winter. Human beings yearn
for inactivity in summer. Signs of spring
find the country boy playing truant from
school to while away his time on the banks
of a trout stream. Summer time finds
the city lad longing for the fresh air of
country or shore. Whittier's "barefoot
boy with cheek of tan" ever will live in the
memory because it typifies freedom from
care and a delightful sense of irresponsi­bility
which children openly enjoy, and
grown-ups secretly adore.
Vacation time is a time for relaxation;
for change of scene; for diversion. There
is no relaxation when one must continue
to do the things which someone else dic­tates.
There is no recreation in traveling
the same daily route and seeing the same
prosaic individuals. Diversion is not
found in pounding away at the same old
task. Relaxation means a glorious state
of physical and mental freedom. Vaca­tion
should mean complete relaxation,
amid new surroundings, engaging in activi­ties
which are different from those com­prising
one's regular routine.
The labor of the industrial world is
characterized by sameness. Of all things
deadly none compares with sameness.
Day in and day out thousands of industrial
workers must repeat the same manufac­turing
operation. As day follows day
armies of office workers must go through
the same grind of occupation. Sameness,
therefore, is sufficient reason for vacations
in the industrial world.
The accounting profession may advance
no such excuse. Accountancy is marked
by anything but sameness. But it is
notorious for the high speed and pressure
under which the work is carried on through­out
a large part of the year; when months
are crowded into days; when relaxation
and diversion are but meaningless words.
Vacation time may, therefore, be ex­pected
to appeal with special force to
accountants. A rest, a change, new sur­roundings,
new faces, a glimpse of nature,
freedom of action and thought—all con­tribute
to renewed energy and enthusiasm
for matters which will require attention